De Facto gaps (between law and implementation) in PFM systems

The blue dot shows the size of the de facto gap in different countries. This is the gap between the quality of laws and formal procedures in the public financial management system and the actual implementation of those laws and procedures. You will see that countries with relatively lowe PEFA scores (in red) and relatively higher PEFA scores (in green) all have de facto gaps. Data comes from publicly available PEFA reports, available from the PEFA secretariat at www.pefa.org